Highway Finance Data Collection

Chapter 10
Reports Reporting of Income and Expenditures for Toll Highway and Bridge Authorities

Many States have legislated special arrangements to finance, build, and operate
highway facilities. Some States have created special authorities or public
corporations. Other States have permitted the establishment of public/private
partnerships. The key feature of all these special arrangements is the use
of tolls to finance the construction and operation of highways,bridges, tunnels,
and ferries. Some toll facilities are integrated with the State department
of transportation (DOT), State highway agency or a local government. Other toll
facilities are independent State or local agencies. Toll facilities can also
be State or local government partnerships with private corporations. In any
event, information about the finances and programs of State and local toll
facilities are essential in measuring the total highway activities within a
State.

IMPORTANT GENERAL CONSIDERATIONS

The following instructions should be followed in compiling information for
State and local toll facilities. Information is reported for all toll facilities
that are owned by State or local governments, or by public entities chartered
by State or local governments. The FHWA report, Toll Facilities in the
United States, should be used as a reference for the toll facilities existing
in each State.

Reporting Requirement Exemptions.—Information on all publicly
and privately owned toll facilities is of interest to FHWA. The reporting requirements
that are detailed in this chapter extend only to public toll facilities. Privately
owned and operated toll facilities are exempt from these reporting requirements.
A private toll facility determine sits own toll rate schedule, operates as
business that is free to succeed or fail through its own business decisions
and operating practices, and owns the toll facility.

For a toll facility to be exempt from these reporting requirements, a determination
must be made as to the ownership of the toll facility, i.e., public or private.
In the case of public/private partnerships, an examination must also be made
of the relationship between the private corporation and the responsible State
or local government.

When the toll facility is considered owned by a State or local government
and part of the State or local highway system, information for that toll facility
must be reported. When a private corporation enters into a lease agreement
with a State or local government to operate an existing public facility, the
toll facility is a still considered to be publicly owned, and reporting is
necessary.

Toll facilities built as public/private partnerships are considered public
facilities when a State or local government assumes functional control over
the facility. Until then, such facilities are exempt from reporting.

Under a "build-operate-transfer" type of partnership, a private
company is permitted by a State or local government to build a toll facility
and operate it over a number of years in exchange for pledging to turn it over
to its public partner at the end of that period. If the State or local government
has no direct control over the facility, and no legal liability, the facility
is considered to be privately owned, and exempt from reporting, until the State
or local government takes it over.

Under a "build-transfer-operate type" of partnership, a private
company builds a toll facility and immediately turns it over to a State or
local government in exchange for a lease to operate the facility for a set
number of years. If the private company cedes control to a public authority,
and is required to provide the public authority with financial data for the
facility, then reporting is required for that facility.

Copies of the authorizing legislation or contractual agreements for toll facilities
built as public/private partnerships should be provided. While not required,any
publicly available reports on the funding of private facilities would be of
interest to FHWA.

Initial phase.—The following information should be furnished to the
Washington Headquarters as appropriate during the initial phase of an authority's
program.

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Copies of enabling legislation creating toll or non-toll
authorities, or laws creating study committees or similar bodies to investigate
the feasibility of the proposed undertaking.

!

Copies of legislation authorizing and regulating the relationships between
governments and private corporations for the purpose of financing, constructing,
and operating transportation facilities.

!

Copies of the official statement or bond prospectus issued, usually by
bond underwriters, in connection with the sale of bonds. These should be
copies of the final document that contains financial information on the bond
issue, the application of bond proceeds and debt service requirements.

!

Copies of the trust indenture or trust agreement issued in connection with
the sale of bonds.

!

Copies of monthly, quarterly, or other progress report prepared by the
authority, auditors or consultants which provide information on the financial
transactions of the project.

Annual operations.—Most toll authorities are required by statute,
trust agreement, or lease agreement to publish the results of an annual financial
audit that presents financial information on receipts, disbursements, and debt
status. Toll authority financial reports should be furnished to the Washington
Headquarters as soon as they become available. In many cases, the annual financial
report is sufficient for the FHWA's Office of Highway Policy Information to
prepare a financial summary of receipts and disbursements.

Data on the receipts, disbursements, and bonded indebtedness of State toll
authorities are published in the annual Highway Statistics tables SF-3B, SF-4B,
SB-2T,and SB-3T. Information for local toll authorities is published in the
tables LGF-3B, LGF-4B, and LGB-2T.

Care must be taken to identify any payments or reimbursements of funds between
the authority and the State highway agency so that duplications can be avoided
in summarizing State information. Typical of such payments are advances and
repayments of State highway funds and contributions in the form of lease/rental
payments.

Methods of reporting toll facility information.—Toll facility data
should be identified and reported separately from non-toll State highway finance
data on forms FHWA-531, FHWA-532, and FHWA-534 and from local highway finance
data on form FHWA-536. There are several ways that toll facility information
can be reported to FHWA. The State should provide an annual audit report or
financial statement for each State and local toll facility.

The State should provide an annual audit report or financial statement for
each State and local toll facility.

The annual report should be of sufficient detail to identify and segregate
data elements by the categories on optional form FHWA-539. If the annual audit
or financial statement provides adequate detail, additional State report preparation
is unnecessary.

When published audit or financial reports are not available or their information
is not sufficient, the State should prepare a statement of the toll facility's
receipts and disbursements. Optional form FHWA-539 should be used as a model.

For State or local toll facilities, the State may decide to provide toll facility
information in separate columns on optional form FHWA-539. A microcomputer
template using Lotus 1-2-3 is available for this form. See Appendix B for information
about the template and options for electronic transmission of data to FHWA.

A State may also elect to provide State toll facility information on forms
FHWA-531, FHWA-532, andFHWA-534. The forms used to report toll facility information
should be separate from the forms used to report nontoll information. By using
separate forms, toll and nontoll data are kept separate. The toll and nontoll
information are combined in the summary tables appearing in Highway Statistics.

When forms FHWA-531 and FHWA-532 are used, each toll facility should be reported
in a separate column, and several adaptations are needed. Toll revenues should
be reported on FHWA-531 in item B.5. Concessions and rental income should be
identified separately with miscellaneous revenues on FHWA-531, item B.12. Toll
collection expenses should be included on FHWA-532, item A.3.c., and identified
separately in a footnote. When form FHWA-534 is used to report toll facility
improvement type and functional class data, a separate series of forms should
be provided, showing the facility or facilities included.

A State may also elect to provide local toll facility information on form
FHWA-536. When form FHWA-536 is used, each toll facility should be reported
on a separate form from the form used to report nontoll information. Several
adaptations to form FHWA-536 are also needed. Item II.A.5. should be used to
report toll revenues. Concessions and rental income should be identified with
miscellaneous revenues in item II.A.4.b. Toll collection expenses should be
included in item III.A.3.a.

In a few special cases, toll facility information may not be readily separated
from financial information of the State DOT. These are usually facilities that
the State DOT finances and operates but for which the DOT has not established
a separate fund or account to record the financial transactions. To the extent
possible, the transactions of these toll facilities should be identified and
reported separately from those of the State DOT. This reporting may be in separate
columns on forms FHWA-531 and FHWA-532, on optional formFHWA-539, or as notes
to the items on forms FHWA-531 and FHWA-532 that include information on the
toll facility.

Supplemental data.—The following types of information should be furnished to the FHWA's Office of Highway Policy Information (HPPI) when available.

!

Copies of annual reports or other periodic statements of
operations, giving toll revenues,operating costs, and traffic, where such
data are prepared and published by the authority.

!

Date of initiation or termination of tolls.

!

Upon termination of tolls, information on final disposition of assets,
outstanding obligations of the toll facility, and assumption of jurisdictional
responsibility for the facility.

INSTRUCTIONS FOR OPTIONAL FORM FHWA-539

This optional form consolidates the information needed from toll facilities
and is also a simplification of forms FHWA-531, FHWA-532, FHWA-534, and FHWA-536.
The following procedures should be followed in recording data for the items
on page 1 and in providing the detail for the supporting schedule on page
2. (Note that the items on page 2 correspond to the items on page 1.)

Page 1 of this form is a simplification of forms FHWA-531, FHWA-532, and
FHWA-536. Separate columns should be used to report on individual facilities
or additional forms can be used for individual facilities. If a single toll
facility is being reported on form FHWA-539, the columns should be used to
report data for accounts, activities, funds, or fund transfers.

The individual data items are directly related to information requested for
State and local highway programs. For more detailed information on items appearing
on page 1 on this form, refer to the instructions in Chapter 8.

Page 2 of this
form is a simplification of form FHWA-534. Individual columns should be used
to identify spending by functional class, and to identify amounts spent on
and off the NHS. For example, if one segment of a toll road is classified as
rural other principal arterial off the NHS, while another segment is classified
as urbanized other freeway and expressway on the NHS,then the amounts spent
on each segment should be recorded in separate columns on page 2. For more
detailed information on items appearing on page 2 on this form, refer to the
instructions for form FHWA-534 in Chapter 12.

The general reporting instructions in Chapter
8 on fiscal or calendar year reporting, cash or accrual based reporting, and
other considerations also apply to toll facility reporting.

Item I. Opening
balance.—This item records the balances available at the beginning
of the reporting year. The balances are composed of cash and the value of investments
at cost and should agree with item IV. from the previous year's report.

Item II. Receipts.—Eleven
items are provided to record the receipts of the toll facility.

Item II.A. Tolls.—Enter
all toll revenue collected by the facility. If more than one facility is being
reported on this form, separate columns should be used for each toll facility.
This instruction on the separation of data applies to all items on this form.

Item
II.B. Concessions and rentals.—Enter all concession and rental revenues
received as income by the toll facility

Item II.C. State highway-user revenue.—Enter
all State revenue from the taxation of motor fuels, motor vehicles, motor carriers,
and driver licenses fees transferred to, or received by, the toll facility.

Information provided in this item and in items II.D. through II.F. should
be comparable to information reported in item A.8., FHWA-532, which reports
State and Federal revenues transferred by the State to toll facilities.

Item II.D. Other State funds.—Enter all other State funds received
that are not identified and included as highway-user revenues. Most often,
these funds will be tate general funds. However, if any of the funds represented
in this item are from a State tax specifically dedicated to the toll facility
or to highways, the tax and amount should be identified in a note.

Item II.E. Funds
from the Federal Highway Administration.—Enter all FHWA funds received
by the toll facility.

Item II.F. Funds from other Federal agencies.—Enter all other
Federal funds received by the toll facility. The agency and amount should be
identified in a note.

Item II.G. Funds from local governments.—Enter all funds received
from local governments by the toll facility.

Information provided in this item
should be comparable to information reported in item III.D. on form FHWA-536
which reports local government revenue transferred to local and State toll
facilities.

Item
II.H. Proceeds of sale of bonds.—Enter ne proceeds received from
the sale of bonds.

Item II.I. Investment income.—Enter all in come received by
the toll facility from interest on deposits and investments and investment
income from the net profit or loss from the purchase and sale of investments.
Interest and investment income from sinking fund transactions should be included
in this item.

Item II.J.
Miscellaneous income.—Enter all income received by the toll facility
from sources that are not otherwise categorized on this form.

Item II.K. Total income.—Enter
the sum of items II.A. through II.J.

Item III. Expenditures.—Fifteen items are
provided to record the toll facility's expenditures. Refer to the instructions
in Chapter 8 for additional identification and explanation of expenditures
to include in each data item.

Item III.A. Right-of-way.—Enter expenditures for purchase
of land, improvements, and easements. Show additional information for this
type of expenditure on page 2 in item VI.

Item III.B. Engineering.—Enter all engineering expenditures
by the facility. Show additional information for this type of expenditure on
page 2 in item VI.

Item III.C. Construction.—Record expenditures for construction
of roadways, structures, and traffic service facilities. Show additional information
for this type of expenditure on page 2 in item VI.

Item III.D. Maintenance.—Enter
all maintenance expenditures by the facility. Show detail by functional class
and NHS on page 2 in item VII.

Item III.E. Operations.—Enter all expenditures
for toll collection, operation of traffic control systems, snow removal and
sanding, and miscellaneous traffic operation and service expenditures.

Item III.F. Administration.—Enter
the expenditures of the toll facility for general administration.

Item III.G.
Law enforcement and safety.—Enter all expenditures by the toll facility
for highway law enforcement and highway safety programs. In cases where the
toll facility has a contractual arrangement with the State police for a dedicated
detachment of State police officers or for periodic patrolling, the expenditures
for police traffic supervision and control activities are reported in this
item. These expenditures should not be included in any transfer item on this
form.

Item
III.K. Transfer to State highway fund.—Enter the amount of any toll
facility funds transferred to the State highway fund for expenditure on State
highways. Information in this item should be comparable to information appearing
in item B.5. on form FHWA-531 which reports State income from toll facility
revenues.

Item III.L.
Transfer to local governments.—Enter the amount of any toll facility
funds transferred to local governments for highway, road, or street purposes.
Any funds expended for non highway purposes included in this item should be
identified in a note. Information in this item should be comparable to information
appearing in item II.A.5. on form FHWA-536 which reports local government income
from State or local toll facility revenues.

III.M. Transfer to mass transit.—Enter the amount of any toll
facility funds transferred for mass transportation activities. The mass transit
operator or government agency receiving the funds should be identified in a
note.

Item III.N. Transfer
to other.—Enter the amount of any toll facility funds transferred for unspecified
or non-transportation purposes or to the general fund. When funds are transferred
to an identifiable fund, purpose, or activity, information on the disposition
should be provided in a note.

Item III.O. Total expenditures.—Enter the sum
of items III.A. through III.N.

Item IV. Closing balance.—This item records the balances
of cash and investments remaining at the end of the reporting year for all
funds and accounts of the toll facility.

Item V. Debt status.—This item records the
par value status of toll facility debt, including par value of outstanding
beginning and ending obligation balances,and the par value of obligations issued
and redeemed during the year. If more than one facility is being reported on
this form, separate debt status data for each facility with obligations outstanding
should be included in a note.

Item V.A. Total debt.—Enter the par value totals
of all toll facility issues in the appropriate columns, i.e.,amount outstanding
at the beginning of the year, amount issued during the year, amount redeemed
during the year, and amount outstanding at the end of the year. Any difference
between the amount outstanding at the beginning of the year and the amount
outstanding at the end of the prior year needs to be explained in a note.

Item V.A.1. Refunding
issues.—Enter for each column the par value totals of any refunding
issues reported in item V.A.

Item VI. Capital Outlay.—This item records information about
capital outlay by four categories of improvement type and by functional system.
The four improvement type categories are: 1) new facilities, 2) capacity additions
to existing facilities, 3) system preservation,and 4) system enhancements and
operations. The improvement type information is recorded on the lines for each
item. The functional system data is recorded in the columns and identifies
expenditures both on and off the National Highway System (NHS).

The FHWA report,
Toll Facilities in the United States,should be used as a reference
for mileage and functional system information. See Chapter 12 for additional
information on improvement types and the classification of highways by functional
system.

For local government toll facilities only, States can use the modified instructions
that follow item VII. for reporting detail information on construction improvement
types.

Item VI.A. New Facilities—Record expenditures for new highways,
roads, streets, and bridges. This item excludes expenditures on existing highways,
roads, streets, and bridges. Record expenditures by improvement types for:1)
right-of-way; 2) engineering costs; 3) construction of new highways, roads,
and streets; 4) construction of new bridges.

Item VI.A.1. Right-of-way costs.—Enter expenditures for right-of-way
administration; purchase of land,improvements and easements; and the costs
of moving and relocating buildings, businesses, and persons.

Item VI.A.3. Construction
of New Roads.—Enter expenditures for construction of a new facility
that will not replace or relocate an existing facility. A new facility will
provide: (1) a facility where none existed, or (2) an additional and alternate
facility to an existing facility that will remain open and continue to serve
through traffic.

Item
VI.A.4. Construction of New Bridges.—Enter expenditures for construction
of a new bridge that will not replace or relocate an existing facility. A new
bridge will provide: (1) a bridge where none existed, or (2) an additional
and alternate bridge to an existing bridge or ferry that will remain open and
continue to serve through traffic.

Item VI.A.5. Total.—Enter the sum of items VI.A.1 toVI.A.4.

VI. B.
Capacity Additions to Existing Facilities.—Record all expenditures
on highways, roads,streets, and bridges that includes the addition of lanes
to an existing facility. Record expenditures by improvement types for: 1) right-of-way;
2) engineering costs; 3) relocation with added capacity; 4)reconstruction with
added capacity; 5) major widening; 6) bridge replacement with added capacity;
and 7) bridge rehabilitation with added capacity.

VI.B.1. Right-Of-Way Costs.—Enter
expenditures for:right-of-way administration; purchase of land,improvements
and easements; and the costs of moving and relocating buildings, businesses,
and persons.

VI.B.3. Relocation with Added Capacity.—Enter expenditures
for construction of a facility with additional lanes on a new location that
replaces an existing route. The new facility carries all the through traffic
with the previous facility closed or retained as a land-service road only.

VI.B.4.
Reconstruction with Added Capacity.—Enter expenditures for construction
on the approximate alignment of an existing route where the old pavement structure
is substantially removed and replaced. Reconstruction results in additional
capacity through widening to provide additional through lanes, dualizing,adding
or revising interchanges, replacing other highway elements such as a grade
separation to replace an existing grade intersection, or otherwise improving
the existing facility without changing the basic character of the facility.

VI.B.5. Major Widening.—Enter
expenditures for the addition of lanes or dualization of an existing facility
where the existing pavement is salvaged. Also included,where necessary, is
the resurfacing of existing pavement and other incidental improvements such
as drainage and shoulder improvements.

VI.B.6. Bridge Replacement with Added Capacity.—Enter expenditures
for the total replacement of a structurally deficient or functionally obsolete
bridge with a new bridge in the same traffic corridor. The replacement bridge
is designed for an increased traffic flow. Construction of a dual structure
to alleviate capacity deficiency is also included. The replacement bridge carries
all of the through traffic with the old bridge retained for local service only,
removed, closed, or converted to a purpose other than carrying through traffic.

VI.B.7. Bridge Rehabilitation with added Capacity.—Enter expenditures
for major work required to restore the structural integrity of a bridge as
well as work necessary to correct major safety defects. Bridge deck replacement
(both partial and complete) and the widening of bridges to specified standards
by widening lanes
or adding lanes are included. Construction of a dual structure to alleviate
a capacity deficiency is also included when the old structure is included in
the dual structure.

VI.B.8. Total.—Enter the sum of items VI.B.1 to VI.B.7.

VI.C.
System Preservation.—Record expenditures of activities which preserve
and enhance the performance of highways, roads, and bridges. These can include
infrastructure repair, reconstruction, and rehabilitation to maintain and maximize
performance of the existing system. These activities are typically carried
out on a continuous and timely basis as part of a State highway agency's maintenance
program. Record expenditures by improvement types for: 1) right-of-way; 2)
engineering costs; 3) relocation with no added capacity;4) reconstruction with
no added capacity; 5) restoration,rehabilitation, and resurfacing; 6) minor
widening,7) bridge replacement with no added capacity; and8) bridge rehabilitation
with no added capacity.

VI.C.1. Right-of-Way Costs.—Enter expenditures for right-of-way
administration; purchase of land,improvements and easements; and the costs
of moving and relocating buildings, businesses, and persons.

VI.C.3. Relocation with No Added Capacity.—Enter expenditures
for construction of a facility on a new location that replaces an existing
route. The new facility does not have an increased capacity over the previous
facility. The new facility carries all the through traffic with the previous
facility closed or retained as a land-service road only.

VI.C.4. Reconstruction with
No Added Capacity.—Enter expenditures for construction on the approximate
alignment of an existing route where the old pavement structure is substantially
removed and replaced. Reconstruction does not result in additional capacity.
It may involve widening the existing lanes or shoulders, but would not add
to the number of through lanes. Improvements on the existing facility would
not change its basic character.

VI.C.5. Restoration, Rehabilitation, and Resurfacing.—Enter expenditures
for work required to return an existing pavement (including shoulders) to a
condition of adequate structural support or to a condition adequate for placement
of an additional stage of construction. There may be some upgrading of unsafe
features or other incidental work in conjunction with restoration, rehabilitation,
and resurfacing. Typical improvements would include replacing spalled or malfunctioning
joints; substantial pavement stabilization prior to resurfacing; grinding or
grooving of rigid pavements; replacing deteriorated materials; reworking or
strengthening bases or subbases; and adding underdrains. Where surfacing is
constructed by a separate project as a final stage of construction, the type
of improvement should be the same as that of the preceding stage; i.e., new
construction, relocation,reconstruction, minor widening, etc.

VI.C.6. Minor Widening.—Enter expenditures for widening
the lanes or shoulders of an existing facility without adding more through
lanes. In many cases, the improvement includes only the resurfacing of the
existing pavement and other incidental improvements such as shoulder and drainage
improvements. The existing pavement is salvaged.

VI.C.7. Bridge Replacement With No Added Capacity.—Enter
expenditures for the total replacement of a structurally deficient or functionally
obsolete bridge with a new bridge in the same traffic corridor. The new bridge
does not have an increased capacity over the previous facility. The new bridge
carries all of the through traffic with the old bridge removed, closed or converted
to a purpose other than carrying through traffic.

VI.C.8. Bridge Rehabilitation
With No Added.—Enter expenditures for work required to restore the
structural integrity of a bridge as well as work necessary to correct major
safety defects. Bridge deck replacement (both partial and complete) and the
widening of bridges to specified standards are included. Construction of a
dual structure to alleviate a capacity deficiency is not included.

VI.C.9. Total.—Enter the sum of items VI.C.1 to VI.C.8.

VI.D. System Enhancement and Operation.—Record expenditures that
improve the quality of the natural environment by reducing highway-related
pollution and by protecting and enhancing ecosystems, and for improvements
that are not directly related to the physical structure or condition of roads
and bridges. Record expenditures by improvement types for: 1) engineering costs;
2) safety improvements; 3) traffic management and traffic engineering; 4) environmental
improvements; and5) other enhancements.

VI.D.2. Safety Improvements.—Enter expenditures
for a project or a significant portion of a project that provides features
or devices to enhance safety.

VI.D.3. Traffic management/traffic engineering.—Enter
expenditures for traffic operation improvements which are designed to reduce
traffic congestion and to facilitate the flow of traffic, both people and vehicles,
on existing systems, or to conserve motor fuels; or which are designed to reduce
vehicle use or to improve transit service. Expenditures for the following types
of systems would be included in this item: intelligent transportation infrastructure
(ITI), traffic signal controls, freeway management, incident management, road
and bridge surveillance and control,electronic message boards, video monitoring,
motorist information radio, freeway ramp control, weather monitors, etc.

VI.D.4.
Environmental Improvements.—Enter expenditures for environmentally
related features. This category includes improvements that do not provide any
increase in the level of service, in the condition of the facility, or in safety
features. Typical improvements which fall in this category would be noise barriers,beautification,
and other environmentally related features not built as a part of the above
identified improvement types.

VI.D.5. Other Enhancements.—Enter expenditures
for improvements that are not categorized above, i.e., construction of bicycle
and pedestrian facilities such as bike paths, bicycle rest areas, pedestrian
overpasses, etc.

VI.D.6. Total.—Enter the sum of items VI.D.1 toVI.D.5.

VI.E. Total Capital Outlay.—Enter the sum of itemsVI.A.5, VI.B.8, VI.C.9,
and VI.D.6.

Maintenance expenditures.—Record information on maintenance
expenditures for the reported functional system according to the maintenance
definition provided in Chapter 8. The information reported should be consistent
with information reported in items A.2.,A.7.b., and A.9.b. on form FHWA-532.

Item II. Maintenance costs.—Enter
expenditures for maintenance for this functional system. Maintenance information
should be reported in all three columns on form FHWA-534.

Modified instructions
for local toll facility construction data in the detail section of item VI.—Record
expenditures
for construction of roadways, structures,and traffic service facilities. Show
detail by the following improvement types, functional system, and NHS on page
2 in the following detail items.

Item VI.A.5. New Construction.—Enter amounts
for construction of a new roadway that does not replace or relocate an existing
roadway.

Item VI.B.8. Capacity Additions to Existing Facilities.—Enter
amounts for improvements that add lane miles to the existing local toll facility.
Include improvements related to relocation when the existing road remains in
service, major widening that results in additional lanes, and reconstruction
that adds capacity.

Item
VI.C.4. System Preservation.—Enter amounts for improvements that
preserve the existing system without adding capacity to the existing local
toll facility. Include improvements related to minor widening, restoration,rehabilitation,
resurfacing, bridge replacement and rehabilitation, and reconstruction that
does not add capacity.

Item VI.D.6. System enhancements and operation.—Enter amounts
for improvements that are not directly related to the physical structure or
condition of roads and bridges. Include improvements related to safety, traffic
management, enhancements, and the environment.

Item VI.E.. Total Construction.—Enter
the sum of itemsVI.A.5., VI.B.8., VI.C.9., and VI.D.6.